Good news for donors, this little -known tax reduction is extended until 2027

The finance law for 2025 prolongs Loc’Avantages of three years. This rental investment system gives you the right to a tax reduction from 15 to 65% of your rental income.

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End of Pinel tax advantage In new real estate, deletion of a tax niche for non -professional furnished rental (Lmnp)… There finance law (LFI) for 2025, which should be promulgated in the coming days after its validation in broad outline by the Constitutional Council on February 13, reserved its share of disappointments for real estate investors. But also a good surprise, with the extension of an unknown rental investment system: Loc’Avantages. This tax deductionwhich had taken in 2022 the relay of the “Rent Affordable” system, was to go out on December 31, 2024. The LFI for 2025 extended it until the end of 2027.

As part of Loc’Avantages, the more you consent to a low rent, the more your tax reduction, which you deduce from your tax due, is high. It amounts to 15%, 35% or 65% of the amount of your rental income, depending on whether you rent your property at a price of 15%, 30% or 45% in market rents, for at least six years. The rent ceilings depend on the surface of the property, as well as the department and the town in which it is. Note that if you rent your property via a Social real estate agency Or an association approved by the State, you benefit from an even greater tax reduction, by 20% instead of 15%, and 40% instead of 35%. In the case of the maximum tax reduction of 65%, the use of a social real estate agency is compulsory.

A complex device

Other conditions to benefit from locations, the property must be praised naked, As part of an agreement with the National Housing Agency (ANAH), in which the lessor undertakes to rent his accommodation to tenants under resource conditions and rents lower than certain ceilings. He must also be rented title of principal residence, to people with modest and very modest incomes according to criteria of the ANAH, non -members of the lessor’s family, and it must display a note greater than F on the energy performance diagnosis (DPE).

The fact remains that loc’Avantages is so “”complex that in 2024, only 1,825 households benefited, at an estimated cost of 5 million euros ”had underlined Charles de Courson, deputy Liot (freedoms, territories, independents and overseas) and general rapporteur of the budget, during the examination of the finance bill (PLF) for 2025. The deputy Lionel Causse (Together for The Republic) had tried to simplify the system, in particular by proposing to remove the need for an agreement with the ANAH, but its amendment to the PLF 2025 was not retained.